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HMRC internal manual

Denatured Alcohol: main contents

HM Revenue & Customs
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Recovery: Who can do it?

Anyone who is approved by us to recover alcohol or any other substance from denatured alcohol or any product containing denatured alcohol can undertake recovery. The legal basis for this is Denatured Alcohol Regulations 2005, regulation 16.

Information on what a person needs to do if they wish to be approved is contained in paragraph 12.3 of Notice 473.